Duke  University  Libraries 


D03209783W 


TREASURY  D4PARTtoST,lc/^^;;  A., 

B^hmond,  March  23,  1864. 

The  following  regulations  are  est»l)ji$hed;vu  ;i:elivtiorn  to  the 
receipt  of  Four  per  cent.  Bonds  ancJ^'e^jJaficate^offered  in 
payment  for  Taxes  : 

1.'  The  four  per  cent,  bonds  and  certificates  is.sue*!  under 
the  act  of  February  17th,  1864,  will  be  received  in  [)ayinent 
of  taxes  until  the  Blst  December, -1864,  inclusive.  When 
offered  in  payment,  they  must  be  duly  assigned.  The  cer- 
tificate of  the  Tax  Collector,  or  Dei)Uty  Tax  Collector,  or 
•  of  any  Magistrate,  in  tlie  words  "Executed  before  me," 
and  signed  officially,  shall  be  sufficient  authentication. 
Hut  if  there  are  previous  assignments,  the  Tax  ('oUoctor 
shall  see  that   they  are   properly  authenticated. 

2.  When  the  bond  or  certificate  offered  in  payuifut  i^s 
greater  in  aujount  than  the-  tax  to  be  paid,  the  Collector 
may  return  the  difference  by  assigning  other  certificates 
(,r  bonds,  if  be  shall  have  any  such  on  hand,  the  tax-payer 
paying  any  fraction  under  one  hntulred  dollars  in  tifb  new 
currency,  or  in  notes  of  the  old  issue  under  one  hundn-d 
dollars,  at  sixty-six  and  two-thirds  cents  to  the  dollar. 
Notes  under  the  denomination  of  five  dollars  may,  at  all 
times  be  received  as  new  currency  ;  and  until  :]Oth  June, 
inclusive,  east  of  the  Mussissippi,  and  the  30th  September, 
west  of  the  Mississippi,  five  dollar  notes  may  also  be  re- 
ceived in  payment  in  the  .same  manner  as^new  currency. 

3.  In  order  to  snpj)ly  the  Collectors  with  certificates  for 
the  purpose  mentioned  in  Art.  2,  they  may  deposite  with 
the  Depositary,  notes  received  by  them  after  tiie  first  of 
April,  at  sixty-six  and  two-thirds  cents  to  the  dollar,  or 
notes  of  the  new  issue  :  or  if  they  have  not  the  notes,  they 
may  depesit  a  sufficient   amount   of  certificates   taken  by 


thoni  in  payments,  iind  recijive  from  the  Depositary  certi- 
ticates  to  the  ftmoiints  so  deposited,  in  suitable  dcffoni'- 
iiations. 

Tiic  Treasurer,  Assistant  Treasurers,  and   Depositaries, 
are  autliorized  to  issue  such  certificates,  bearing  the  date  ar 
vliicli  their  issue  in  exchange   is  made.     When    given   i)i 
xchange  for  a  former  certificate,  the  collector  shall  sign  a 
^rateraenl  on  the  back  of  the  old  certificate,  describing   tl" 
numbers  and  amount  in   each  denomination   of  those    re- 
ceived in  excliange.     The  Depositaries  sliall  write  the  word 
'exchanged"  across  the  face  of  tlie   old  certificate,   and 
transmit  it  with   their  next  certificate  statements,  to   tin- 
First  Auditi>r,  to  be  filed  and  compared  by  liim  witli    tin 
ui'W  certificates  when  they  shall  be  received.      Certificate-; 
•'O  issued  in  exchange  are  not  to  be  reported  in  weekly  ac- 
'•onnts  current  to  the  Treasurer, 

i.  In  cases  where  the  tax  of  several  tax-payers  is  less 
ilian  one  hundred  dollars,  several  may  unite  in  payment  of 
tlieir  taxes,  with  one  bond  or  certificate  ;  in  no  other  case, 
shall  different  tax-payers  be  aHowed  to  use  the  same  bond 
■r  certificate  in  })ayment. 

('.  G.  MEMMINGER, 
Sco'ciary  of  Treasurn 


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